Public Sub CopyDerictory(ByVal DirectorySrc As DirectoryInfo, ByVal DirectoryDes As DirectoryInfo)
  Dim strDirectoryDesPath As String = DirectoryDes.FullName & "\" & DirectorySrc.Name

  If Not Directory.Exists(strDirectoryDesPath) Then
   Directory.CreateDirectory(strDirectoryDesPath)
  End If

Dim f, fs() As FileInfo

fs = DirectorySrc.GetFiles()

For Each f In fs
   File.Copy(f.FullName, strDirectoryDesPath & "\" & f.Name, True)
  Next

Dim DirSrc, Dirs() As DirectoryInfo

Dirs = DirectorySrc.GetDirectories()

'递归调用自身
  For Each DirSrc In Dirs
   Dim DirDes As New DirectoryInfo(strDirectoryDesPath)
   CopyDerictory(DirSrc, DirDes)
  Next
End Sub

Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
  CopyDerictory(New DirectoryInfo("C:\Documents and Settings\username\Favorites"), New DirectoryInfo("g:\temp"))
End Sub